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Oregon and State & Local Taxation – Intermediate (4 hours - morning) – Beaverton

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OSCPA Center - Upper Level

10206 SW Laurel St
Beaverton, OR 97005

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4.0 Credits

Member Price $195.00

Non-Member Price $245.00

Overview

This intermediate half-day Oregon and State & Local Taxation program is authored and instructed by Kimberly Lohr, Principal, Delap LLP, Lake Oswego, who is recognized for her extensive national expertise and instruction skills in this arena. You will obtain a brief overview of the basics followed by an intermediate dive into a variety of pertinent topics. Learn about economic nexus issues, nexus study/voluntary disclosure as well as pass-through ownership & nexus. The U.S. Supreme Court nexus decision in Wayfair will also be addressed. Additionally, you will learn about Public Law 86-272, cloud computing, reporting an RAR, IRS & state communications, unclaimed property, state updates, City of Portland, Multnomah County & Metro and Oregon, California, and Washington.

This is a companion to the four-hour “Oregon and State & Local Taxation - The Basics” program and may be taken in conjunction with or as an independent program.

Highlights

  • Recap of "State & Local Tax (SALT) 101 - The Basics" at a high level (10-15 minutes) 
  • Economic nexus issues 
  • Public Law 86-272 
  • Cloud computing 
  • Pass-through ownership & nexus: apportionment; throwback throw-out throw-up; section 18 alternative apportionment; pass-through apportionment; sale of pass-through 
  • Reporting an RAR to the states 
  • IRS/state communications 
  • Nexus study/voluntary disclosure 
  • Unclaimed property 
  • State and local updates: California, Oregon, City of Portland, Multnomah & Washington County 
  • Metro Supportive Housing Services 
  • Multnomah Preschool For All

Designed For

CPAs in public practice who want to expand and strengthen the scope of services they provide to clients and CPAs in industry who want to understand their exposure to state and local tax issues.

Objectives

Upon completion of this course, you will have a better understanding of the complexities associated with the rapidly changing state tax laws, pass-through ownership, and various nexus creating activities.

Leader(s):

Leader Bios

Kim Lohr, Tax Principal, Delap LLP

Kim Lohr, is a tax principal at Delap. Kim specializes in providing state and local taxation advisory and compliance services to her clients. 

With more than 26 years of experience in state and local tax, she serves a diverse client base in a variety of industries, including manufacturing, financial institutions, transportation, and services to name a few. Kim focuses on multi-state income and franchise tax matters such as nexus, state tax base modifications, apportionment of income, business/non-business income, unitary taxation, gross receipt taxes, allocation of partnership items, state filing options, audit defense and voluntary disclosures.

In addition to recommending strategies to minimize clients' state and local tax liabilities, Kim consults on all aspects of state income tax, including participating in mergers and acquisition transactions, due diligence reviews, representation on state tax controversy matters, and assisting companies with state tax compliance and state tax accrual reviews.

Prior to joining Delap, Kim was a managing director at BDO USA LLP's state and local tax practice in Seattle. She has also worked for several multi-national companies, including several Fortune 500 companies, a small and mid-sized accounting firm, and a state tax authority. Kim has a B.A. in Accounting from the University of Washington.

Outside the office, Kim enjoys spending time with her family and traveling, especially to the Disney parks.

(6/13/22)

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Non-Member Price $245.00

Member Price $195.00